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Hargreaves v HMRC   flag  5

[2022] UKUT 34
United Kingdom Upper Tribunal
United Kingdom
11th February, 2022

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Harte v Revenue and Customs (PENALTIES - classification of behaviours) [2024] UKFTT 493 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 May 2024 BAILII flag
Ui2021001859 [2023] UKAITUR UI2021001859 United Kingdom 15 Nov 2023 BAILII flag
WM Morrison Supermarkets Plc v HMRC [2023] UKUT 20 United Kingdom Upper Tribunal United Kingdom 23 Jan 2023 BAILII flag 4
Jays v Revenue And Customs (INCOME TAX - whether declared but withheld and unpaid dividends represent taxable income - no) [2022] UKFTT 420 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Sep 2022 BAILII flag
CIA INSURANCE SERVICES LTD v Revenue & Customs (CORPORATION TAX, INCOME TAX and NICs - Appellant resolved to make contributions to a remuneration trustr) [2022] UKFTT 144 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 May 2022 BAILII flag 2

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
John Hargreaves v HMRC [2022] UKUT 00034 United Kingdom Upper Tribunal United Kingdom circa 2022 BAILII flag 1
HMRC v SSE Generation Ltd [2021] EWCA Civ 105 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 1 Feb 2021 BAILII flag 9
HMRC v Tooth [2021] 3 All ER 711 United Kingdom circa 2021 LexisNexis flag 1
Carter & Kennedy v HMRC [2021] UKUT 0300 United Kingdom Upper Tribunal United Kingdom circa 2021 BAILII flag 2
Bella Figura Ltd v HMRC [2020] UKUT 120 United Kingdom Upper Tribunal United Kingdom 20 Apr 2020 BAILII flag 9
HMRC v Nigel Rogers and Craig Shaw [2019] UKUT 406 United Kingdom Upper Tribunal United Kingdom 30 Dec 2019 BAILII flag 17
Eynsham Cricket Club v Revenue and Customs [2019] UKUT 47 United Kingdom Upper Tribunal United Kingdom 18 Feb 2019 BAILII flag 3
Beagles v HMRC [2018] UKUT 380 United Kingdom Upper Tribunal United Kingdom 20 Nov 2018 BAILII flag 29
Hargreaves v HMRC [2016] EWCA Civ 174 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 Mar 2016 BAILII flag 7
Fage UK Ltd v Chobani UK Ltd [2014] EWCA Civ 5; [2014] FSR 29 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Jan 2014 BAILII flag 391
Boyer Alan Investment Services Ltd v HMRC [2012] UKFTT 558 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Aug 2012 BAILII flag 6
HMRC v Lansdowne Partners Ltd Partnership [2011] EWCA Civ 1578 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Dec 2011 BAILII flag 17
R (Davies) v Revenue and Customs Commissioners [2011] UKSC 47; [2012] 1 All ER 1048; [2011] 1 WLR 2625 United Kingdom Supreme Court United Kingdom 19 Oct 2011 BAILII flag 90
Edwards v Bairstow [1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209 House of Lords United Kingdom 25 Jul 1955 BAILII flag 1132
Langham v Veltema

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